Business

Municipal Sales and Use Tax

Effective January 1, 2026, Clay, Franklin, Saint Marys, and Winfield will impose a municipal sales and use tax of 1%.

Municipal Sales and Use Tax

North Central Appalachian Coal Severance Tax Rebate

• All forms regarding the North Central Appalachian Coal Severance Tax Rebate are only available through MyTaxes. Instructions

Sales Tax Holiday

The West Virginia State Sales Tax Holiday will begin this year at 12:00 a.m. on Friday August 1, 2025 and will end at 11:59 p.m. on Monday August 4, 2025.

The West Virginia State Sales Tax Holiday begins each year on the Friday before the first Sunday in August and ends the following Monday.

Sales Tax Holiday Questions and Answers

New Rules for Remote Sellers and Marketplace Facilitators

Marketplace Facilitators and West Virginia Sales and Use Tax

Remote Sellers and West Virginia Sales and Use Tax

How do I

Make an Electronic Payment

Voluntarily disclose my tax liabilities: See publication TSD 412.

Popular Links

Administrative Notices

FuelTrac Information, on the FuelTrac website at http://www.fueltrac.us/

Nexus Questionnaire

Request for Letter of Good Standing

Request for Contract Release

Sales and Use Tax Forms

Tax Calendar

Voluntarily Disclosure Program: See Publication TSD 412.

Walk-In Services

West Virginia Office of Tax Appeals

• Notice of Non-Acquiescence - West Virginia Tax Division Notice of Non-Acquiescence to the West Virginia Office of Tax Appeals Decision in Docket Number 15-310CU.
• Petition for Appeal Before the West Virginia Office of Tax Appeals
• Website - West Virginia Office of Tax Appeals